Central Govt Extends Time for Applying for Revocation of GST Registration Cancellation

The Central Government has notified that businesses whose GST registration has been cancelled on account of failure to furnish returns on or before December 31, 2022, and which have failed to apply for revocation of cancellation of such registration within the prescribed time period may make the application by June 30, 2023. However, government has expressly stated that no further extension of time would be provided in such cases.

Section 29 of the Central Goods and Services Tax Act, 2017 deals with the cancellation of registration whereas Section 30 of the Act provides for the application for revocation of such cancellation. The notification has been issued under Section 148 of the Act, based on the GST Council’s recommendations and mandates that the following conditions have to be complied with: –

  • Application for revocation of the said cancellation has to be filed before June 30, 2023.
  • Returns due as on the date of cancellation have to be furnished before applying.
  • Any amount due as tax, or payable towards interest, penalty or late fee in respect of such returns has to be paid before filing the application.

It has been clarified that persons whose appeals against an order cancelling the registration or rejecting the application for revocation have been disallowed due to a lapse in the time limit prescribed under the Act may also avail of the abovementioned relief.